The City of Montreal’s Direction de l’évaluation foncière is responsible for the property assessment roll.
The new property assessment roll was deposited on September 11th, 2019 and will come into force on January 1st, 2020. It represents the value of a given immovable at a given point in time based on the concepts of comparable property selling prices and current market replacement cost (adjusted for depreciation). It is the basis for your 2020, 2021 and 2022 tax bills. Your notice of property assessment will be mailed to you with your 2020 tax bill. The roll is available for consultation online on the Direction de l’évaluation foncière’s website (French only) or at the Town Hall.
The value of your property is equivalent to its most likely selling price in a free and competitive market.
There is a prescribed form available online which must be filled out prior to April 30th of the first year of the deposit of a new roll in order to request an administrative revision of the valuation of your property. The municipal evaluator must then send a written reply to your request, and, should an agreement not be reached between both parties further proceedings are possible through the Tribunal administratif du Québec (which is also subject to prescribed forms, fees established by the City of Montreal, and deadlines).
It is also possible to request an administrative revision within 60 days of the mailing date of the notice if your property has undergone major adjustments that would affect the evaluation of your property.